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Recent Amendments to Taiwan Laws Pertaining to Investments and Technical Collaborations in the PRC - Summary and Analysis

Taiwan - April 30 2021 Under the tide of globalization where highly customized skillful works becomes more prevalent, there are increasingly diverse applications and…

Susan Lo, Derrick Yang

An Amendment to the Commodity Labeling Act Proposed by the MOEA

Taiwan - July 1 2020 In view of the rapid development of commerce and technology in recent years, the Ministry of Economic Affairs (the "MOEA") proposed a draft amendment…

Kelly Chiu, Derrick Yang

Tax Exemptions under the M&A Act Now Applicable to More Types of Spin-off Transactions

Taiwan - October 31 2017 The amendment to the Business Mergers and Acquisitions Act (the "M&A Act") enacted in January of 2016 stipulated in Paragraph 1, Article 39 that for…

Leo Tsai

BEPS-related Tax Law - CFC and PEM Rules

China, OECD - August 26 2016 Anti-tax-avoidance has become an important issue among tax authorities in almost every jurisdiction, not least of all in the Republic of China. The…

Josephine Peng, Leo Tsai